You would round the number UP - to read 39.9910 (or 39.991)
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Decimal point zero four is not equal to decimal point four zero..04 = 4/100.40 = 4/10thus, .04 < .40
The digit in position 271 after the decimal point is 4.
2.8
$0.0900
All numbers that have a 4 before a decimal point and some non-zero digits after the decimal point lie between 4 and 5. If the "between" is inclusive, then the numbers 4 and 5 (which can be followed by a decimal point and any number of zeros) also lie there.